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Budgeting and resource allocation in Local public universities

Research Project

Project/Area Number 24530566
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionHiroshima City University

Principal Investigator

KITA TSUTOMU  広島市立大学, 国際学部, 准教授 (30423966)

Co-Investigator(Kenkyū-buntansha) NAKANISHI Makoto  佐賀大学, 経済学部, 教授 (30284475)
Project Period (FY) 2012-04-01 – 2015-03-31
Project Status Completed (Fiscal Year 2014)
Budget Amount *help
¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
Fiscal Year 2014: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2013: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywords公会計 / 高等教育 / 非営利組織 / 予算 / 独立行政法人 / 公立大学法人化 / 地方独立行政法人 / 公立大学法人 / ドイツ / フランス / 英国 / イタリア / 韓国
Outline of Final Research Achievements

This research explore the change of budget management and resource management in Local public universities, particularly after the corporatization movement from 2003. In many local public universities, try to keep the way of budgeting method as they have doing and change gradually. Although some universities experienced the fundamental change of resource allocation from the founding local government, they are willing to continue their budgeting way. The change of external situation may not be affected soon to the internal budget allocation in local public universities. However, it is still interesting that the gradual change in resource allocation may change the organizational culture or not and worth to keep watching.

Report

(4 results)
  • 2014 Annual Research Report   Final Research Report ( PDF )
  • 2013 Research-status Report
  • 2012 Research-status Report
  • Research Products

    (8 results)

All 2014 2013 2012 Other

All Journal Article (3 results) (of which Peer Reviewed: 3 results) Presentation (3 results) Book (2 results)

  • [Journal Article] 予算制度と財政規律 : 連立政権と単独政権の間の異なる効果に着目して2014

    • Author(s)
      中西一
    • Journal Title

      佐賀大学経済論集

      Volume: 47-3 Pages: 59-98

    • NAID

      110009839832

    • Related Report
      2014 Annual Research Report
    • Peer Reviewed
  • [Journal Article] ドイツの劇場経営(3)大都市圏と劇場2014

    • Author(s)
      江藤光紀・城多努・辻英史
    • Journal Title

      論叢 現代語・現代文化

      Volume: 第12巻 Pages: 159-192

    • Related Report
      2013 Research-status Report
    • Peer Reviewed
  • [Journal Article] カナダ連邦政府「慎重予算」と財務省統制2012

    • Author(s)
      中西一
    • Journal Title

      佐賀大学経済論集

      Volume: 45 Pages: 1-40

    • NAID

      110009452939

    • Related Report
      2012 Research-status Report
    • Peer Reviewed
  • [Presentation] 公立大学における運営費交付金の諸問題

    • Author(s)
      城多努
    • Organizer
      高等教育学会
    • Place of Presentation
      東京大学
    • Related Report
      2012 Research-status Report
  • [Presentation] 高等教育機関における会計の役割~イタリアの事例を中心として

    • Author(s)
      城多努
    • Organizer
      国際公会計学会
    • Place of Presentation
      千葉商科大学
    • Related Report
      2012 Research-status Report
  • [Presentation] 韓国発生主義政府会計における監査法人の活用

    • Author(s)
      中西一
    • Organizer
      国際公会計学会
    • Place of Presentation
      千葉商科大学
    • Related Report
      2012 Research-status Report
  • [Book] 非営利法人経営論「第8章独立行政法人の制度と経営」(岩崎保道編著)2014

    • Author(s)
      城多努・島岡未来子
    • Total Pages
      177
    • Publisher
      大学教育出版
    • Related Report
      2014 Annual Research Report
  • [Book] 小林麻理編著「公共経営と公会計改革」2013

    • Author(s)
      城多努「独立行政法人の会計」
    • Total Pages
      213
    • Publisher
      三和書籍
    • Related Report
      2012 Research-status Report

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Published: 2013-05-31   Modified: 2019-07-29  

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